Transfer Pricing Adjustment Limited to Sales from Kimberly Group and Third-Party Vendors Due to Non-Arm's Length Pricing.

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Full Text of the Document

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....TP adjustment - benchmarking of international transaction of import of raw materials - the TP adjustments in respect of this transaction should be restricted in terms of the corresponding sales made from the imports made from Kimberly group of companies and third party vendors which are held to be not at arm’s length price as per working given by the assessee before the TPO which is extracted by the DRP in para 5.1 at page no.53 as the PLI adopted was profit earned by sales. - AT....